Profita : Komunikasi Ilmiah dan Perpajakan
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
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<![CDATA[PENGARUH EARNING PER SHARE, CURRENT RATIO, STRUKTUR MODAL, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lilie Lilie]]>;
<![CDATA[Michael Michael]]>;
<![CDATA[Triska Pramitha]]>;
<![CDATA[Michelle Angela]]>;
<![CDATA[Angelica Tiffany]]>;
<![CDATA[Teng Sauh Hwee]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.010
<![CDATA[The research objective is to test and analyze the effect of Earning Per Share, Current Ratio, Capital Structure, Return on Equity on stock prices on consumer goods companies listed on the Indonesia Stock Exchange. In this research using a population of 42 consumer goods companies listed on the Indonesia Stock Exchange for the 2013-2017 period with a sample of 24 consumer goods companies listed on the Indonesia Stock Exchange in the 2013-2017 period with a sample of 120 company financial report. This research was conducted by the classical assumption test with multiple linear regression research models. The results of this study are Earning Per Share and Return on Equity have an influence and significant effect on Stock Prices in consumer goods companies listed on the IDX Period 2013-2017. Current Ratio and Debt to Equity Ratio have no effect and significance on stock prices in consumer goods companies listed on the IDX for the 2013-2017 period. Earning Per Share (X1), Current Ratio (X2), Debt to Equity Ratio (X3), Return on Equity (X4) influence, and significant on Stock Prices in consumer goods companies that are listed on the IDX Period 2013-2017.]]>
<![CDATA[SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA ]]>
<![CDATA[Khoirul Fuad]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.002
<![CDATA[This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying out tax avoidance on tax compliance. This object of this research is tax office (KPP) in Jepara and the data collection conducted in January 2019, then it was analyzed by using multiple regression tests. The research result showed that transparency dan tax knowledge has a positive significant effect while trust has no significant effect.]]>
<![CDATA[PENGARUH MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 ]]>
<![CDATA[Stevanie Clorin]]>;
<![CDATA[Mitan Hardika]]>;
<![CDATA[Surya Rahmat Prayoga]]>;
<![CDATA[Enda Noviyanti]]>;
<![CDATA[Hottua Samosir]]>;
<![CDATA[Andhy Stephanus]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.005
<![CDATA[This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods both simultaneous and partial and to find out which one of these independent variables that significant effects to the current ratio of manufacture companies which are listed in Indonesia Stock Exchange. Research data tested with testing classical assumptions and use multiple linear regression analysis. The results showed that the variable working capital has positive and significant effects, cash turnover and cash flow have negative and significant effects on the current ratio in manufacturing companies which are listed in the Indonesian capital market in the 2013-2016 periods.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Mutiara Lusiana Annisa]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.006
<![CDATA[This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA).]]>
<![CDATA[ANALISIS PENGARUH KEBIJAKAN EKSEKUTIF TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI UPAYA MENDONGRAK PENERIMAAN NEGARA ]]>
<![CDATA[Dito Aditia Darma Nasution]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.007
<![CDATA[The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia. The study employs Structural Equational Modelling (SEM) of data collected through surveys of taxpayers and tax authority employees. The results shows that when the government has accountably spent tax revenues to improve quality of living, the tax payers compliance increased. In additon, the study reveals that capability of tax authority to deter tax evasion and the tax payers satisfaction on the tax authority’s services significantly influence the Indonesian tax payers’ compliance. On the other hand, tax administration reform measured by improvement in the aspects of service quality, the efficiency of processing time, the capability of the human capital, effort on combating tax evasions, and the information technology used does not significantly affect tax payers’ satisfaction.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING ]]>
<![CDATA[Sita Aulia]]>;
<![CDATA[Dona Primasari]]>;
<![CDATA[Syaiful Azhar]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.003
<![CDATA[The title of this research is “The effect of Organizational Culture, Organizational Commitment, and Retaliation toward Intention Whistleblowing”. The purpose of this study to determine the effect of organizational culture, organizational commitment and retaliation toward intention whistleblowing. This research uses purposive sampling technique, which is determine samples with particular criteria. The sample in this study is civil servants in KPP Pratama Purwokerto. Samples obtained as many as 78 respondents. Data collection techniques used survey techniques by distributing questionnaires as the research instruments. Data analysis techniques in this study used multiple linear regression analysis assisted by SPSS software. The results showed that organizational culture and organizational commitment have positive influence to intention whistleblowing. Retaliation have negative influence to intention whistleblowing. The results of this study are expected contribute in effort to enhance intention whistleblowing for civil servants in KPP Pratama Purwokerto by knowing the factors that can affect tendency of civil servants to report fraud.]]>
<![CDATA[PENGARUH REWARD FINANCIAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN DAN MOTIVASI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Ika Sari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.012
<![CDATA[Increasingly tight business competition has resulted in companies having to maintain the sustainability of their business. Financial Rewards is one of the ways to motivate to produce good financial performance. Financial performance shows the company's ability to generate income with resources owned by the company. The leadership style of a leader plays a major role in the formation of character and performance of company resources because employees will continue to adapt to the leadership style in the company until finally the employee can conquer it.The purpose of this study was to examine the effect of financial rewards and leadership styles on financial performance and motivation as intervening variables. This study tested the hypothesis by using the partial least square method. Sampling in this study using nonprobability (nonrandom selection) with convenience method resulting in 50 respondents. The results showed that the t-statistic value was 1.508 <1.96 (not significant), meaning financial compensation had no significant effect on motivation. The t-statistic value is 15,343> 1.96 (significant) this means that the leadership style has a significant effect on motivation. This t-statistic value of 2.209> 1.96 (significant) means that financial compensation has a significant effect on performance. The t-statistic value is 2.609> 1.96 (significant) this means that the leadership style has a significant effect on performance. The t-statistic value of 1.265 <1.96 (not significant) means that motivation has no significant effect on performance.]]>
<![CDATA[CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[R. Andro Zylio Nugraha]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.001
<![CDATA[Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.]]>
<![CDATA[PENGARUH CAR, NPL, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL GO PUBLIC PERIODE 2015 – 2017 ]]>
<![CDATA[Rini Indarti]]>;
<![CDATA[Minanari Minanari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.008
<![CDATA[This research aims to examine the influence of Capital Adequacy Ratio, Non Performing Loan, Audit Committee and Institutional Ownership on Profitability (Empirical Studies on Conventional Commercial Banks Registered on the Indonesia Stock Exchange for the Period of 2015 – 2017). The sample in this research were 99 of 33 Conventional Commercial Banks criteria sampliing. The sampling technique used in the research was purposive sampling method. This research uses a statistical analysis model in the form of multiple regression tests. The results of this research indicate that Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non Performing Loan has a significant negative effect on Return on Assets, Audit Committee and Institutional Ownership have no effect on Return on Assets.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Elok Kurniawati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.004
<![CDATA[Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.]]>
